Analýza a komparace zdravotních pojišťoven v České republice na základě výročních zpráv

Abstract

The diploma thesis is focused on the „Analysis and Comparison of Health Insurance Companies in the Czech republic based on Annual Reports“. The aim of the diploma thesis is to analyze and compare selected economic indicators of health insurance companies in the Czech Republic for the years 2016 and 2017 through the legislation and annual reports. In the theoretical part is described the legal framework of health insurance and health insurance companies of the Czech Republic. There is also described the method of financing health insurance companies through funds. In the practical part are analyzed selected funds of health insurance companies for the years 2016 and 2017, including vertical and horizontal analysis of balance sheets of health insurance companies. The conclusion of the thesis contains the evaluation of health insurance companies and the author’s opinion on the current functioning of health insurance companies in the Czech Republic.